JOSSTEAM BREWERIES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JOSSTEAM BREWERIES
Largest movements
- Intangible fixed assets +€28,730
new in 2024: €28,730
- Receivables after one year +€26,273
up €26,273 (+6.8%), from €386,375 to €412,648
- Receivables within one year -€23,554
down €23,554 (-19.7%), from €119,360 to €95,806
of which Trade receivables: -€32,733
- Cash +€15,966
up €15,966 (+131%), from €12,199 to €28,165
mainly Net result for the year (+€121,362) and Debts after one year (+€44,336)
- Tangible fixed assets -€9,474
down €9,474 (-26.7%), from €35,460 to €25,986
of which Furniture and vehicles: -€9,439
- Profit (loss) carried forward +€71,362
up €71,362 (+23.3%), from €306,648 to €378,010
- Trade debts -€50,521
down €50,521 (-89.1%), from €56,718 to €6,197
- Debts after one year +€44,336
up €44,336 (+35.1%), from €126,462 to €170,798
of which Other amounts payable: +€50,000
- Tax, wage and social debts -€19,665
down €19,665 (-45.9%), from €42,818 to €23,153
of which Taxes: -€17,261
- Turnover -€34,550
down €34,550 (-6.9%), from €499,434 to €464,884
- Purchases and services -€33,072
down €33,072 (-8.4%), from €392,628 to €359,556
- Taxes -€25,617
down €25,617 (-98.9%), from €25,901 to €284
- Other operating charges -€11,593
down €11,593 (-80.3%), from €14,445 to €2,852
- Staff costs -€10,889
down €10,889 (-99.5%), from €10,949 to €60
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €558,234 | €604,310 | +€46,076 | +8.3% |
| Fixed assets | 21/28 | €35,460 | €63,205 | +€27,745 | +78.2% |
| Intangible fixed assets | 21 | - | €28,730 | +€28,730 | |
| Tangible fixed assets | 22/27 | €35,460 | €25,986 | -€9,474 | -26.7% |
| Plant, machinery and equipment | 23 | €35 | - | -€35 | |
| Furniture and vehicles | 24 | €35,425 | €25,986 | -€9,439 | -26.6% |
| Financial fixed assets | 28 | - | €8,490 | +€8,490 | |
| Current assets | 29/58 | €522,774 | €541,105 | +€18,331 | +3.5% |
| Amounts receivable after more than one year | 29 | €386,375 | €412,648 | +€26,273 | +6.8% |
| Trade receivables | 290 | €386,375 | €412,648 | +€26,273 | +6.8% |
| Stocks and contracts in progress | 3 | €1,479 | €1,208 | -€271 | -18.3% |
| Stocks | 30/36 | €1,479 | €1,208 | -€271 | -18.3% |
| Amounts receivable within one year | 40/41 | €119,360 | €95,806 | -€23,554 | -19.7% |
| Trade receivables | 40 | €44,497 | €11,765 | -€32,733 | -73.6% |
| Other amounts receivable | 41 | €74,863 | €84,041 | +€9,178 | +12.3% |
| Cash at bank and in hand | 54/58 | €12,199 | €28,165 | +€15,966 | +131% |
| Deferred charges and accrued income | 490/1 | €3,361 | €3,278 | -€83 | -2.5% |
| Total equity and liabilities | 10/49 | €558,234 | €604,310 | +€46,076 | +8.3% |
| Equity | 10/15 | €327,108 | €398,470 | +€71,362 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €306,648 | €378,010 | +€71,362 | +23.3% |
| Amounts payable | 17/49 | €231,126 | €205,840 | -€25,286 | -10.9% |
| Amounts payable after more than one year | 17 | €126,462 | €170,798 | +€44,336 | +35.1% |
| Financial debts | 170/4 | €26,462 | €20,798 | -€5,664 | -21.4% |
| Other amounts payable | 178/9 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Amounts payable within one year | 42/48 | €104,664 | €35,042 | -€69,622 | -66.5% |
| Current portion of amounts payable after more than one year | 42 | €5,128 | €5,664 | +€536 | +10.4% |
| Trade debts | 44 | €56,718 | €6,197 | -€50,521 | -89.1% |
| Suppliers | 440/4 | €56,718 | €6,197 | -€50,521 | -89.1% |
| Taxes, remuneration and social security | 45 | €42,818 | €23,153 | -€19,665 | -45.9% |
| Taxes | 450/3 | €40,414 | €23,153 | -€17,261 | -42.7% |
| Remuneration and social security | 454/9 | €2,404 | - | -€2,404 | |
| Other amounts payable | 47/48 | - | €28 | +€28 | |
| Turnover | 70 | €499,434 | €464,884 | -€34,550 | -6.9% |
| Non-recurring operating income | 76A | €3,788 | €2,412 | -€1,376 | -36.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €392,628 | €359,556 | -€33,072 | -8.4% |
| Remuneration, social security and pensions | 62 | €10,949 | €60 | -€10,889 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,406 | €10,745 | +€8,339 | +347% |
| Other operating charges | 640/8 | €14,445 | €2,852 | -€11,593 | -80.3% |
| Non-recurring operating charges | 66A | €214 | - | -€214 | |
| Gross operating margin | 9900 | €110,595 | €107,740 | -€2,855 | -2.6% |
| Operating profit (loss) | 9901 | €82,581 | €94,083 | +€11,502 | +13.9% |
| Financial income | 75/76B | €24,152 | €31,038 | +€6,885 | +28.5% |
| Recurring financial income | 75 | €24,072 | €31,038 | +€6,965 | +28.9% |
| Non-recurring financial income | 76B | €80 | - | -€80 | |
| Financial charges | 65/66B | €6,267 | €3,474 | -€2,792 | -44.6% |
| Recurring financial charges | 65 | €6,267 | €3,474 | -€2,792 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €100,467 | €121,646 | +€21,179 | +21.1% |
| Income taxes | 67/77 | €25,901 | €284 | -€25,617 | -98.9% |
| Profit (loss) for the period | 9904 | €74,566 | €121,362 | +€46,796 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,566 | €121,362 | +€46,796 | +62.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.